ITAA 1997 s 975-500

Income tax: company groups and company subsidiaries: persons in a position to affect rights in relation to a company

Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936

Access to losses in SAP transitional year

Access to losses in SAP transitional year

Access to losses in SAP transitional year

Transfer of Losses

Group company loss transfers: wholly-owned group test

CGT roll-over: whether a partnership can be a member of a 'wholly owned group'

Income tax: company groups and company subsidiaries: persons in a position to affect rights in relation to a company

Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936

Group company loss transfers: companies wholly-owned by the same individuals

Group company loss transfers: two companies wholly-owned by a corporate unit trust

Commercial debt forgiveness - group of related companies - special rules - common ownership

Transfer of income tax losses: wholly owned groups - non-resident holding company